Republic of the Philippines

COMMISSION ON AUDIT
OFFICE OF THE AUDIT TEAM LEADER
REGIONAL OFFICE NO. I
City of San Fernando, La Union
TEL No:700-3709

July 11, 2014

ENGR. JOEL L. ZAMUDIO

Area Director
Philippine Postal Corporation
Area 2 – Northwest Luzon
Administrative Center
San Fernando City, La Union

Dear Engr. Zamudio,

We are pleased to transmit the Management Letter (ML) on the audit of the
Philippine Postal Corporation – Area 2 Northwest Luzon Administrative Center, San
Fernando City, La Union for the year ended December 31, 2013. We will appreciate
receiving comments and feedback on the action taken on the audit recommendations within
60 days from receipt hereof.

We also wish to express our appreciation to the officials and staff of the PPC-Area 2
NWLAC for the cooperation and assistance extended to the Audit Team during its audit.

Thank you.

Very truly yours,

NIXON E. DE NIEVA
Audit Team Leader